000			03040nam a22002777a 4500
003			OSt
005			20230816185308.0
008			210622b ||||| |||| 00| 0 eng d
020			_a978-971-95940-1-7
040			_aCvSU-CCAT Campus Library. _bEnglish. _cCvSU-CCAT Campus Library. _erda.
050			_aF HJ 2961 _bB36 2019
100			_aBanggawan, Rex B., author. _91323
245			_aBusiness & transfer taxation : _blaws, principles, and applications with tax remedies : organized, simplified, comprehensive, TRAIN law updated, self-taught, design for OBE : a principle-based and integrated approach : a guide to understanding and mastering business tax and transfer tax principles and applications / _cRex B. Banggawan.
250			_a2019 edition.
260			_aPasay City : _bReal Excellence Publishing, _cc2019.
300			_a729 pages ; _c23 cm
504			_aIncludes bibliographical references.
505			_aI. Business taxation. 1.1 Introduction to consumption taxes. 1. Introduction to consumption taxes. II. Consumption tax on importation. 2. The value added tax on importation. III. Consumption tax on sales. 3. Introduction to business taxation. 4. Exempt sales. 5. The Percentage tax. 6. Introduction to the value added tax. 7. Output Vat-Regular Sales. 8.Output-vat zero rated sales. 9. Input vat. 10. Vat payable and other requirements. IV. Excise tax on certain goods or services. 11. Excise tax. II. Transfer taxation. I. Introduction to transfer tax. 12. Introduction to transfer taxation. II. Estate tax. 13. The Concept of succession and estate tax. 13-A. Gross estate - common rules. 13-B Gross estate- special rules for married decedents. 14. Deductions from gross estate. 15. Estate tax payable. II. Donor's tax. 16. Introduction to donation and donor's tax. 17. Donor's tax. III. Documentary stamp tax. IV. Tax remedies.
520			_aThe book is a principle-based structural presentation of Business and Transfer taxation. It is aimed to provide readers with a thorough understanding and mastery of Business and Transfer Taxation by teaching taxation as a whole body of interconnected concepts. Its concept-based orientation assists readers to understand rather simply memorixe tax rules. The accounting and legal technicalities of taxation are comprehensively discussed and illustrated making it highly comprehensible even to non-technical readers. The book is comprehensive and well oraginezd. The arragement and presentation of the topics promote easier understanding, mastery and long term retention. The book thoroughly discussed updates in details and connections theory and practice by providing detailed practice application of tax rules. It is self-taught. readers ca learn business and transfer taxation even with minimal teacher supervision.
546			_aIn English text.
650			_aTaxation _zPhilippines. _91325
650			_aBusiness tax. _93868
650			_aTaxation. _91328
942			_2lcc _cBK _hHJ 2961 B36 2019 _kF
999			_c1266 _d1266